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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Changes of circumstances: Advanced Notification of Change of Circumstances

The Tax Credits (Claims and Notifications) Regulations 2002, Reg 27

Notification of certain changes can be given in advance of the change actually occurring. The following changes can be notified in advance:

  • the claimant has accepted an offer of work, and is expected to start that work within seven days of the advance notification
  • an agreement for the provision of future childcare has been made, and the first day of the week in which the agreement commences is not more than seven days after the date on which the advance notification is given and falls within the period of award in which notification is given
  • there will be a relevant change to an existing agreement for the provision of childcare, and the first day of the week in which the change occurs is not more than seven days after the date on which the advance notification is given and falls within the period of award in which notification is given
  • where a child is expected to become a qualifying young person for the purposes of tax credits, for example where a child near his or her sixteenth birthday intends to continue in non-advanced full time education, or approved training and the first day of the week in which the change occurs is not more than seven days after the date on which the advance notification is given and falls within the period of award in which notification is given

Here, ‘week’ means a period of seven days beginning with midnight between Saturday and Sunday

Historically, there was also a fourth change that could be notified in advance:

  • where tax credit had been claimed for the tax year beginning on 6 April 2003, and
  • the change being notified related to that tax year, and
  • the notification was given before the start of that tax year